Iowa Film Tax Credits

1/15/2025: The Iowa House passed a measure that, if it becomes law, could revive a tax rebate program for filming movies in Iowa.  The goal is to attract moviemakers back to the state.

The fund would be used to provide tax rebates to qualified production facilities filming in Iowa.  It would start with a pilot program offering 30% tax rebates for the gross amount of qualified expenditures to produce a movie—excluding sales, use, and hotel and motel taxes—of up to $10 million per fiscal year.